Part 2 U.K. Income tax, corporation tax and capital gains tax

Chapter 9 U.K. International matters

Double taxation relief: restrictions U.K.

F1 87 Schemes and arrangements designed to increase relief U.K.

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Textual Amendments

F1 S. 87 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)